The Impact of Prior Sales Change on Asymmetric Cost Behavior - Component Analysis of Operating Costs

碩士 === 國立中央大學 === 會計研究所 === 103 === Most of extant research documented the phenomenon of stickiness through a single-period model, following Anderson et al. (2003), which does not take prior sales change direction into account. Thus the model seizes the weighted average degree of cost asymmetry an...

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Bibliographic Details
Main Authors: Jia-hao Lin, 林家豪
Other Authors: Chien-chung Chen
Format: Others
Language:zh-TW
Published: 2015
Online Access:http://ndltd.ncl.edu.tw/handle/946tte